DPL GRAPHICS LTD


Directors	Damian Kenworthy
	Luke Smith


Registered Address	7 Ravenhurst Court
	Birchwood
	Warrington
	WA3 6PN


Registered Number	12812480 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		289,228		280,408
			289,228		280,408
Current assets
Debtors	4	119,959		85,520
Cash at bank and on hand		142,609		354,673
		262,568		440,193
Creditors amounts falling due within one year	5	(102,546)		(265,138)
Net current assets (liabilities)			160,022		175,055
Total assets less current liabilities			449,250		455,463
Creditors amounts falling due after one year	6		(35,010)		(46,375)
Net assets			414,240		409,088
Capital and reserves
Called up share capital			4		2
Profit and loss account			414,236		409,086
Shareholders' funds			414,240		409,088

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 20 March 2026, and are signed on its behalf by:

Damian Kenworthy
Director

Luke Smith
Director

Registered Company No. 12812480

DPL GRAPHICS LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	20
	Fixtures and fittings	20
	Vehicles	20
	Office Equipment	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	9		8

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	378,547
	Additions	81,127
	At 31 August 25	459,674
	Depreciation and impairment
	At 01 September 24	98,139
	Charge for year	72,307
	At 31 August 25	170,446
	Net book value
	At 31 August 25	289,228
	At 31 August 24	280,408


	Tangible Fixed asset shows closing balance of £ 289,227.73 which includes Plant and Machineries, Leasehold Improvements ( Furnitures and Fixtures ), Office Equipments and Motor Vehicles. We have recorded Depreciation as per RBM at the rate of 20% Considering the Data of Last YE Trial Balance provided by the client. We have claimed the AIA of £ 47,793.22 and WDA £ 2,000 for motor vehicle for the Current YE.

Tangible Fixed asset shows closing balance of £ 289,227.73 which includes Plant and Machineries, Leasehold Improvements ( Furnitures and Fixtures ), Office Equipments and Motor Vehicles. We have recorded Depreciation as per RBM at the rate of 20% Considering the Data of Last YE Trial Balance provided by the client. We have claimed the AIA of £ 47,793.22 and  WDA £ 2,000 for motor vehicle for the Current YE.

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	115,804	63,500
Other debtors	-	22,020
Prepayments and accrued income	4,155	-
Total	119,959	85,520

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	31,099	200,441
Bank borrowings and overdrafts	23,368	17,985
Taxation and social security	46,775	44,461
Other creditors	304	750
Accrued liabilities and deferred income	1,000	1,501
Total	102,546	265,138


	HP loans payable within one year show a closing balance of £23,367.64, comprising 4 HP loans, after charging loan interest for the year, including a new HP loan recognised for a vehicle purchased during the year.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	35,010	46,375
Total	35,010	46,375